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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Assessee fails whether the enhancement in its income is ...

Income Tax

May 23, 2014

Assessee fails whether the enhancement in its income is considered as on account of a TP adjustment or for denial of deduction u/s. 10A, i.e., from the standpoint of both Explanation 1 or 7 to s. 271(1)(c) – the levy of penalty upheld - AT

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